第二章 资产(七)(国外英语资料).docVIP

第二章 资产(七)(国外英语资料) The second chapter assets (seven) - InstanceEndEditable --/FONT/b/div /td td width=, 20%, scope=, col, /td /tr /table /td /tr tr td class= font14 font id=zoom style= font-size:14px ! -- InstanceBeginEditable name= content -- p align=, center, strong sixth section of biological assets accounting /strong/p p, align=, left, strong, definition and formation of productive biological assets /strongbr br Productive biological assets of small enterprises refers to the biological assets held by small enterprises (agriculture, forestry, animal husbandry and fishery) for the purpose of producing agricultural products, providing services or leasing. Including: economic forest, firewood, livestock and draught animals. br Productive biological assets are self - growth, can be consumed on a sustained basis, and maintain their service capabilities or future economic interests for a period of time, and belong to the means of life labor. Productive biological assets should be cultivated, matured, put into production and updated and disposed. Compared with different consumable biological assets, productive biological assets is the productive biological assets with long-term, repeated use in production and management, so as to continuously produce agricultural products or the long-term working characteristics. After the harvest of agricultural products of consumptive biological assets, the assets will not exist, and after the production of biological assets output of agricultural products, the asset is still retained, and can continue to produce agricultural products, so that in the next period, usually the productive biological assets had the characteristics of fixed assets in a certain extent. br Small business accounting standards is added to the new productive biological assets and subjects productive biological assets depreciation accounting subjects, for small businesses (agriculture, forestry, animal husbandry and fishery) the original holdings of product